为什么最近想到要去学基础会计呢？起因是因为一个同学，他是当初报了个会计的夜校，因此他做工厂，包括管人，管业务，管生产，都有财务思维。

我一回东莞，就立马去了解会计课程了，这周去上了2次课程，一共10个小时。

报的是入门班，我没有基础，就慢慢上，上的慢一些，把基础学好，专业的财务知识可以帮助我把订单、成本、甚至是管理都上一个台阶。

第二次上课，讲的是财务三大报表：资产负债表，利润表，现金流量表。

懂的人觉得很简单，不懂的人每一个字都看的懂，却不清楚每一个数字背后的含义。所以，才要学习。

企业价值的三大核心：①产品适销②稳定持续增长的现金流③预期销售额和利润的增长

我想到我的展柜针对全球奢侈品品牌和珠宝店客户去做，而且不赊账只做现金生意，这应该算符合第二点了，在提高品质的同时也提高了价格，好的制造质量为我们带来了很多新客还有老客户的返单。

三大报表的财务指标有：现金流、销售额、存货、销售毛利、固定资产、销售净利。非财务指标有：企业文化、客户资源、创始人和团队、销售渠道、技术与研发、市场占有率、人员效率与能力、市场口碑。

资产负债表是反映企业在某一特定日期财务状况的报表，是对企业特定日期的资产、负债和所有者权益的结构性表述。讲到这张表格的时候，老师说的一个点“拥有的不一定是资产，拥有的能赚钱的东西才是资产”，这个观点一下让我醍醐灌顶。

还有一个是营运资本CCC Days=应收账款周转天数+存货周转天数-应付账款周转天数。

比方我们是收现金，那应收账款是0天，存货周转是30天，供应商账期是90天，那就是0+30-90=-60，营运资本一定是越小越好的，出现了负数的话，老师说是意味着拿着供应商的钱在做生意。如何让营运资本越来越好就可以在应收账款天数，还有存货周转率上面去着手改变。

周转天数越少，存货变现的速度就越快；存货占用资金的时间就越短，公司管理就越高，而且会减少管理成本，增加收益。

第二个讲到的是利润表。收入-费用=利润；收入-成本-费用-利息-税金=净利润。虽然公式是格式化的，从中我可以联想到，工厂净利润低，造成低的方面会有这几个方向，或许以后可以从这进行改善。

毛利和毛利率低的问题，①定价②销售量问题③成本问题

暂时就回忆了这么多了，虽然还是学点皮毛，可是这点皮毛也让我茅塞顿开，以后我更要好好学习，把知识运用到展柜的生产和销售中，让客户有大品牌的展示效果和高性价比，成为展柜、陈列道具的一线网络品牌。

Why did I recently decide to learn basic accounting? It all started with a classmate who enrolled in an evening accounting course. As a result, he manages his factory, including personnel, operations, and production, with a financial mindset.

As soon as I returned to Dongguan, I immediately looked into accounting courses and attended two classes this week, totaling 10 hours.

I signed up for an introductory class since I had no prior knowledge and wanted to take it slow, focusing on building a solid foundation. I believe that specialized financial knowledge can elevate my understanding of orders, costs, and even management to a new level.

During the second class, we covered the three core financial statements: the balance sheet, income statement, and cash flow statement.

To those who understand, they seem straightforward, but for those unfamiliar, each number holds profound meaning that's not immediately apparent. That's precisely why I'm learning.

There are three pillars of corporate value: ① marketable products, ② stable and growing cash flow, and ③ anticipated growth in sales and profits.

Considering my display cabinets cater to luxury brands and jewelry stores globally, and we operate solely on cash transactions without credit, I believe we already align with the second pillar. By enhancing quality and simultaneously raising prices, our superior craftsmanship has attracted new customers and repeat orders from existing ones.

The financial indicators derived from these statements include cash flow, sales, inventory, gross profit, fixed assets, and net profit. Non-financial indicators, on the other hand, encompass corporate culture, customer resources, the founder and team, sales channels, technology and R&D, market share, personnel efficiency and capability, and market reputation.

The balance sheet reflects a company's financial position at a specific date, structurally presenting its assets, liabilities, and shareholders' equity. One insight from our teacher particularly resonated with me: "What you own is not necessarily an asset; what earns money for you is."

We also discussed the operating cycle (CCC Days), calculated as Accounts Receivable Turnover Days + Inventory Turnover Days - Accounts Payable Turnover Days.

For example,if we operate on a cash basis, our Accounts Receivable Turnover Days are zero. With an inventory turnover of 30 days and a supplier payment term of 90 days, the equation becomes 0 + 30 - 90 = -60 days. A negative CCC indicates that we're essentially using suppliers' money to run our business, which is desirable. To further optimize our working capital, we can focus on reducing Accounts Receivable Turnover Days and enhancing Inventory Turnover.

A shorter turnover time indicates faster inventory liquidation, reducing the time capital is tied up in inventory and lowering management costs while boosting profits.

The second statement covered was the income statement, where Revenue - Expenses = Profit, and Revenue - Cost - Expenses - Interest - Taxes = Net Profit. These formulas, though standardized, offer insights into potential areas for improvement in a factory's low net profit margins, such as pricing, sales volume, and cost control

Addressing low gross profit margins involves examining pricing strategies, sales volumes, and cost issues.

While I've only scratched the surface, these initial insights have already illuminated new perspectives. I'm committed to deepening my knowledge and applying it to enhance the production and sales of our display cabinets, offering clients big-brand showcase effects with cost-effective solutions. Ultimately, our goal is to become a leading online brand for display cabinets and visual merchandising solutions.

我是展柜大小姐章娅妮，来自东莞鑫峰展柜厂，30年来我们厂只做类似于卡地亚珠宝这样的奢侈品展柜和道具。

100多个国内外品牌授权我们厂制作展柜和道具，虽然我们贵一点，但是品质堪比卡地亚。

既能做钟表、珠宝、博物馆等展柜，又能做陈列道具的工厂，这样的工厂，在国内没有第二家。

我已经用自己的姓名“章娅妮”注册了展柜品牌，这代表了我此生不转行。

做了不称心的展柜，应该来鑫峰厂试试。

手机/微信：17688026138

联系人：章娅妮

地址：中国广东省东莞市企石镇永发工业区环企大道42号之一

I am Ms. Zhang Yani, from Dongguan Xinfeng Showcase Factory. For 30 years, our factory has only made luxury showcase and props similar to Cartier jewelry.

More than 100 domestic and foreign brands authorize our factory to make display cases and props, although we are a little more expensive, but the quality is comparable to Cartier.

Both can do watches, jewelry, museums and other display cases, but also can do display props factory, such a factory, there is no second in the country.

I have registered the showcase brand with my own name "Zhang Yani", which means that I will not change my career in this life.

Do not satisfactory display case, should come to Xinfeng factory to try.

Tel/wechat: 17688026138

Contact: Zhang Yani

Add: No. 42 Huanqi Road, Yongfa Industrial Zone, Qishi Town, Dongguan City, Guangdong Province，China.